AARP TECHNOLOGIES LTD - Filleted accounts

AARP TECHNOLOGIES LTD
Registered number:		11779157
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		120,950			145,831

Current assets
Debtors	4	112,272			111,168
Investments held as current assets	5	2,500			2,500
Cash at bank and in hand		60,087			54,924
		174,859			168,592

Creditors: amounts falling due within one year	6	(105,742)			(82,236)

Net current assets			69,117			86,356

Total assets less current liabilities			190,067			232,187

Creditors: amounts falling due after more than one year	7		(107,723)			(115,411)



Net assets			82,344			116,776

Capital and reserves
Called up share capital			2			2
Profit and loss account			82,342			116,774

Shareholders' funds			82,344			116,776

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr. Rajesh Jaladi
Director
Approved by the board on 22 September 2025

AARP TECHNOLOGIES LTD
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	over the lease term
	Plant and machinery ( Electric Vehicle)	over 10 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.











	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		3		3


3	Tangible fixed assets
					Motor vehicles
£
	Cost
	At 1 April 2024				165,871
	At 31 March 2025				165,871

	Depreciation
	At 1 April 2024				20,040
	Charge for the year				24,881
	At 31 March 2025				44,921

	Net book value
	At 31 March 2025				120,950
	At 31 March 2024				145,831


4	Debtors		2025		2024
£				£

	Trade debtors		20,196		20,292
	Other debtors		92,076		90,876
			112,272		111,168





5	Investments held as current assets		2025		2024
£				£
	Fair value
	Unlisted investments		2,500		2,500



6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		2,304		38,136
	Taxation and social security costs		26,820		27,355
	Other creditors		76,618		16,745
			105,742		82,236


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Other creditors		107,723		115,411


8	Other information

	AARP TECHNOLOGIES LTD is a private company limited by shares and incorporated in England. Its registered office is:
	37
	St. Anne Gardens
	Basingstoke
	RG24 9QE